1997 (10) TMI 236

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....ted 23-7-1996 of their product di-calcium phosphate animal feed grade under sub-heading 2302.00 of CETA, 1985. The jurisdictional Asstt. Commissioner of Central Excise, Anand after issuing show cause notice did not accept the classification as claimed by the respondents. The show cause notice was issued proposing to approve the classification for the goods under sub-heading 3103.00. This order of the Asstt. Commissioner was appealed against by the respondents. The Commissioner (Appeals) by the impugned order held that goods are correctly classifiable under sub-heading 2302.00 as claimed by the respodents. The present appeal has been filed against this order of the Commissioner of Central Excise (Appeals). 3.  Shri S.V. Singh, the ld....

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....ssioner (Appeals) has relied upon the decision of the Tribunal in the case of Punjab Bone Mill in approving the classification under Heading 2302 but a reading of the decision of the Tribunal does not make it clear whether the facts are comparable with the present case of the respondents and issue regarding classification of the product. In the case relied upon by the Commissioner (Appeals), the question of exemption of animal feed supplement was also involved. The ld. DR. further urged that DCP is admittedly of animal feed grade but even as such it would fall under Heading 28.35 of CETA because that heading is specific for the product which is to be preferred as per the Rules of Interpretation of the Tariff. This heading mentions phosphate....